Job Costs Using Activity-Based Costing Heitger Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs. Heitger identified three overhead activities and related drivers. Budgeted information for the year is as follows: Activity Cost Driver Amount of Driver Materials handling $59,000 Number of moves 2,500 Engineering 104,650 Number of change orders 6,500 Other overhead 265,200 Direct labor hours 51,000 Heitger worked on four jobs in July. Data are as follows: Job 13-43 Job 13-44 Job 13-45 Job 13-46 Beginning balance $23,300 $18,500 $4,600 $0 Direct materials $5,800 $9,250 $11,600 $10,400 Direct labor cost $880 $1,040 $1,630 $150 Job 13-43 Job 13-44 Job 13-45 Job 13-46 Number of moves 48 50 32 6 Number of change orders 30 36 22 17 Direct labor hours 880 1,040 1,630 150 By July 31, Jobs 13-43 and 13-44 were completed and sold. Jobs 13-45 and 13-46 were still in process. Required: 1. Calculate the activity rates for each of the three overhead activities. Round all activity rates to the nearest cent. Materials handling rate per move Engineering rate $ per change order Other overhead rate per direct labor hour 2. Prepare job-order cost sheets for each job showing all costs through July 31. When required, round your answers to the nearest dollar. If an amount is zero, enter "O". Heitger Company Job-Order Cost Sheets Job 13-43 Job 13-44 Job 13-45 Job 13-46 Balance, July 1 $ Direct materials Direct labor cost Materials handling Engineering 100 Other overhead Total 3. Calculate the balance in Work in Process on July 31. 4. Calculate the cost of goods sold for July. A 5. What if Job 13-46 required no engineering change orders? What is the difference in the new cost of Job 13-46? How would the cost of the other jobs be affected